(a) A dwelling, including a unit in a multiple-unit dwelling | 12 |
and a manufactured home or mobile home taxed as real property | 13 |
pursuant to division (B) of section 4503.06 of the Revised Code, | 14 |
owned and occupied as a home by an individual whose domicile is in | 15 |
this state and who has not acquired ownership from a person, other | 16 |
than the individual's spouse, related by consanguinity or affinity | 17 |
for the purpose of qualifying for the real property tax reduction | 18 |
provided in section 323.152 of the Revised Code. | 19 |
(2) The homestead shall include so much of the land | 23 |
surrounding it, not exceeding one acre, as is reasonably necessary | 24 |
for the use of the dwelling or unit as a home. An owner includes a | 25 |
holder of one of the several estates in fee, a vendee in | 26 |
possession under a purchase agreement or a land contract, a | 27 |
mortgagor, a life tenant, one or more tenants with a right of | 28 |
survivorship, tenants in common, and a settlor of a revocable or | 29 |
irrevocable inter vivos trust holding the title to a homestead | 30 |
occupied by the settlor as of right under the trust. The tax | 31 |
commissioner shall adopt rules for the uniform classification and | 32 |
valuation of real property or portions of real property as | 33 |
homesteads. | 34 |
(D) "Permanently and totally disabled" means that a person | 42 |
whoother than a disabled veteran has, on the first day of January | 43 |
of the year of application for reduction in real estate taxes, | 44 |
some impairment in body or mind that makes the person unable to | 45 |
work at any substantially remunerative employment that the person | 46 |
is reasonably able to perform and that will, with reasonable | 47 |
probability, continue for an indefinite period of at least twelve | 48 |
months without any present indication of recovery therefrom or has | 49 |
been certified as permanently and totally disabled by a state or | 50 |
federal agency having the function of so classifying persons. | 51 |
(F) "Disabled veteran" means a person who is a veteran of the | 58 |
armed forces of the United States, including reserve components | 59 |
thereof, or of the national guard, who has received a permanent | 60 |
total disability rating or a total disability rating for a | 61 |
service-connected disability or combination of service-connected | 62 |
disabilities for which the schedule for rating disabilities in | 63 |
Schedule 38, Part 4 of the Code of Federal Regulations, as | 64 |
amended, prescribes a one hundred per cent evaluation. | 65 |
(b)(ii) If the person received, for any homestead, a | 90 |
reduction under division (A)(1) of this section for tax year 2013 | 91 |
or under
division (A) of section 4503.065 of the Revised Code for | 92 |
tax year 2014 or the person is the surviving spouse of such a | 93 |
person and the surviving spouse is at least fifty-nine years of | 94 |
age on the date the deceased spouse dies, the amount computed | 95 |
under division (A)(3)(1)(c) of this section. For purposes of | 96 |
divisions (A)(2)(b)(1)(b)(ii) and (c)(iii) of this section, a | 97 |
person receives a reduction under division (A)(1) of this section | 98 |
or under division (A) of section 4503.065 of the Revised Code for | 99 |
tax year 2013 or 2014, respectively, if the person files a late | 100 |
application for that respective tax year that is approved by the | 101 |
county auditor under section 323.153 or 4503.066 of the Revised | 102 |
Code. | 103 |
(2) Real property taxes on a homestead owned and occupied, or | 147 |
a homestead in a housing cooperative occupied, by a disabled | 148 |
veteran shall be reduced for each year for which an application | 149 |
for the reduction has been approved. The reduction shall equal the | 150 |
product obtained by multiplying fifty thousand dollars of the true | 151 |
value of the property in money by the amounts described in | 152 |
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction is | 153 |
in lieu of any reduction under section 323.158 of the Revised Code | 154 |
or division (A)(1) of this section. The reduction applies to only | 155 |
one homestead owned and occupied by a disabled veteran. | 156 |
If a homestead qualifies for a reduction in taxes under | 157 |
division (A)(2) of this section for the year in which the disabled | 158 |
veteran dies, and the disabled veteran is survived by a spouse who | 159 |
occupied the homestead when the disabled veteran died and who | 160 |
acquires ownership of the homestead or, in the case of a homestead | 161 |
that is a unit in a housing cooperative, continues to occupy the | 162 |
homestead, the reduction shall continue through the year in which | 163 |
the surviving spouse dies or remarries. | 164 |
(B) To provide a partial exemption, real property taxes on | 165 |
any homestead, and manufactured home taxes on any manufactured or | 166 |
mobile home on which a manufactured home tax is assessed pursuant | 167 |
to division (D)(2) of section 4503.06 of the Revised Code, shall | 168 |
be reduced for each year for which an application for the | 169 |
reduction has been approved. The amount of the reduction shall | 170 |
equal two and one-half per cent of the amount of taxes to be | 171 |
levied by qualifying levies on the homestead or the manufactured | 172 |
or mobile home after applying section 319.301 of the Revised Code. | 173 |
For the purposes of this division, "qualifying levy" has the same | 174 |
meaning as in section 319.302 of the Revised Code. | 175 |
(D) The reductions in taxable value referred to in this | 182 |
section shall be applied solely as a factor for the purpose of | 183 |
computing the reduction of taxes under this section and shall not | 184 |
affect the total value of property in any subdivision or taxing | 185 |
district as listed and assessed for taxation on the tax lists and | 186 |
duplicates, or any direct or indirect limitations on indebtedness | 187 |
of a subdivision or taxing district. If after application of | 188 |
sections 5705.31 and 5705.32 of the Revised Code, including the | 189 |
allocation of all levies within the ten-mill limitation to debt | 190 |
charges to the extent therein provided, there would be | 191 |
insufficient funds for payment of debt charges not provided for by | 192 |
levies in excess of the ten-mill limitation, the reduction of | 193 |
taxes provided for in sections 323.151 to 323.159 of the Revised | 194 |
Code shall be proportionately adjusted to the extent necessary to | 195 |
provide such funds from levies within the ten-mill limitation. | 196 |
To obtain a reduction in real property taxes under division | 207 |
(A) of section 323.152 of the Revised Code, the occupant of a | 208 |
homestead in a housing cooperative shall file an application with | 209 |
the nonprofit corporation that owns and operates the housing | 210 |
cooperative, in accordance with this paragraph. Not later than the | 211 |
first day of March each year, the corporation shall obtain | 212 |
applications from the county auditor's office and provide one to | 213 |
each new occupant. Not later than the first day of May, any | 214 |
occupant who may be eligible for a reduction in taxes under | 215 |
division (A) of section 323.152 of the Revised Code shall submit | 216 |
the completed application to the corporation. Not later than the | 217 |
fifteenth day of May, the corporation shall file all completed | 218 |
applications, and the information required by division (B) of | 219 |
section 323.159 of the Revised Code, with the county auditor of | 220 |
the county in which the occupants' homesteads are located. | 221 |
Continuing applications shall be furnished to an occupant in the | 222 |
manner provided in division (C)(4) of this section. | 223 |
(1) An application for reduction based upon a physical | 224 |
disability shall be accompanied by a certificate signed by a | 225 |
physician, and an application for reduction based upon a mental | 226 |
disability shall be accompanied by a certificate signed by a | 227 |
physician or psychologist licensed to practice in this state, | 228 |
attesting to the fact that the applicant is permanently and | 229 |
totally disabled. The certificate shall be in a form that the tax | 230 |
commissioner requires and shall include the definition of | 231 |
permanently and totally disabled as set forth in section 323.151 | 232 |
of the Revised Code. An application for reduction based upon a | 233 |
disability certified as permanent and total by a state or federal | 234 |
agency having the function of so classifying persons shall be | 235 |
accompanied by a certificate from that agency.
An application by | 236 |
a disabled veteran for the reduction under division (A)(2) of | 237 |
section 323.152 of the Revised Code shall be accompanied by a | 238 |
letter or other written confirmation from the United States | 239 |
department of veterans affairs, or its predecessor or successor | 240 |
agency, showing that the veteran qualifies as a disabled veteran. | 241 |
(2) An application for a reduction in taxes under division | 246 |
(B) of section 323.152 of the Revised Code shall be filed only if | 247 |
the homestead or manufactured or mobile home was transferred in | 248 |
the preceding year or did not qualify for and receive the | 249 |
reduction in taxes under that division for the preceding tax year. | 250 |
The application for homesteads transferred in the preceding year | 251 |
shall be incorporated into any form used by the county auditor to | 252 |
administer the tax law in respect to the conveyance of real | 253 |
property pursuant to section 319.20 of the Revised Code or of used | 254 |
manufactured homes or used mobile homes as defined in section | 255 |
5739.0210 of the Revised Code. The owner of a manufactured or | 256 |
mobile home who has elected under division (D)(4) of section | 257 |
4503.06 of the Revised Code to be taxed under division (D)(2) of | 258 |
that section for the ensuing year may file the application at the | 259 |
time of making that election. The application shall contain a | 260 |
statement that failure by the applicant to affirm on the | 261 |
application that the dwelling on the property conveyed is the | 262 |
applicant's homestead prohibits the owner from receiving the | 263 |
reduction in taxes until a proper application is filed within the | 264 |
period prescribed by division (A)(3) of this section. Such an | 265 |
application constitutes a continuing application for a reduction | 266 |
in taxes for each year in which the dwelling is the applicant's | 267 |
homestead. | 268 |
(3) Failure to receive a new application filed under division | 269 |
(A)(1) or (2) or notification under division (C) of this section | 270 |
after an application for reduction has been approved is | 271 |
prima-facie evidence that the original applicant is entitled to | 272 |
the reduction in taxes calculated on the basis of the information | 273 |
contained in the original application. The original application | 274 |
and any subsequent application, including any late application, | 275 |
shall be in the form of a signed statement and shall be filed | 276 |
after the first Monday in January and not later than the first | 277 |
Monday in June. The original application and any subsequent | 278 |
application for a reduction in real property taxes shall be filed | 279 |
in the year for which the reduction is sought. The original | 280 |
application and any subsequent application for a reduction in | 281 |
manufactured home taxes shall be filed in the year preceding the | 282 |
year for which the reduction is sought. The statement shall be on | 283 |
a form, devised and supplied by the tax commissioner, which shall | 284 |
require no more information than is necessary to establish the | 285 |
applicant's eligibility for the reduction in taxes and the amount | 286 |
of the reduction, and, except for homesteads that are units in a | 287 |
housing cooperative, shall include an affirmation by the applicant | 288 |
that ownership of the homestead was not acquired from a person, | 289 |
other than the applicant's spouse, related to the owner by | 290 |
consanguinity or affinity for the purpose of qualifying for the | 291 |
real property or manufactured home tax reduction provided for in | 292 |
division (A) or (B) of section 323.152 of the Revised Code. The | 293 |
form shall contain a statement that conviction of willfully | 294 |
falsifying information to obtain a reduction in taxes or failing | 295 |
to comply with division (C) of this section results in the | 296 |
revocation of the right to the reduction for a period of three | 297 |
years. In the case of an application for a reduction in taxes for | 298 |
persons described in division (A)(2)(c)(1)(b)(iii) of section | 299 |
323.152 of the Revised Code, the form shall contain a statement | 300 |
that signing the application constitutes a delegation of authority | 301 |
by the applicant to the tax commissioner or the county auditor, | 302 |
individually or in consultation with each other, to examine any | 303 |
tax or financial records relating to the income of the applicant | 304 |
as stated on the application for the purpose of determining | 305 |
eligibility for the exemption or a possible violation of division | 306 |
(D) or (E) of this section. | 307 |
(B) A late application for a tax reduction for the year | 308 |
preceding the year in which an original application is filed, or | 309 |
for a reduction in manufactured home taxes for the year in which | 310 |
an original application is filed, may be filed with the original | 311 |
application. If the county auditor determines the information | 312 |
contained in the late application is correct, the auditor shall | 313 |
determine the amount of the reduction in taxes to which the | 314 |
applicant would have been entitled for the preceding tax year had | 315 |
the applicant's application been timely filed and approved in that | 316 |
year. | 317 |
The amount of such reduction shall be treated by the auditor | 318 |
as an overpayment of taxes by the applicant and shall be refunded | 319 |
in the manner prescribed in section 5715.22 of the Revised Code | 320 |
for making refunds of overpayments. On the first day of July of | 321 |
each year, the county auditor shall certify the total amount of | 322 |
the reductions in taxes made in the current year under this | 323 |
division to the tax commissioner, who shall treat the full amount | 324 |
thereof as a reduction in taxes for the preceding tax year and | 325 |
shall make reimbursement to the county therefor in the manner | 326 |
prescribed by section 323.156 of the Revised Code, from money | 327 |
appropriated for that purpose. | 328 |
(3) If the county auditor or county treasurer discovers that | 341 |
the owner of property not entitled to the reduction in taxes under | 342 |
division (B) of section 323.152 of the Revised Code failed to | 343 |
notify the county auditor as required by division (C)(1) of this | 344 |
section, a charge shall be imposed against the property in the | 345 |
amount by which taxes were reduced under that division for each | 346 |
tax year the county auditor ascertains that the property was not | 347 |
entitled to the reduction and was owned by the current owner. | 348 |
Interest shall accrue in the manner prescribed by division (B) of | 349 |
section 323.121 or division (G)(2) of section 4503.06 of the | 350 |
Revised Code on the amount by which taxes were reduced for each | 351 |
such tax year as if the reduction became delinquent taxes at the | 352 |
close of the last day the second installment of taxes for that tax | 353 |
year could be paid without penalty. The county auditor shall | 354 |
notify the owner, by ordinary mail, of the charge, of the owner's | 355 |
right to appeal the charge, and of the manner in which the owner | 356 |
may appeal. The owner may appeal the imposition of the charge and | 357 |
interest by filing an appeal with the county board of revision not | 358 |
later than the last day prescribed for payment of real and public | 359 |
utility property taxes under section 323.12 of the Revised Code | 360 |
following receipt of the notice and occurring at least ninety days | 361 |
after receipt of the notice. The appeal shall be treated in the | 362 |
same manner as a complaint relating to the valuation or assessment | 363 |
of real property under Chapter 5715. of the Revised Code. The | 364 |
charge and any interest shall be collected as other delinquent | 365 |
taxes. | 366 |
(4) Each year during January, the county auditor shall | 367 |
furnish by ordinary mail a continuing application to each person | 368 |
receiving a reduction under division (A) of section 323.152 of the | 369 |
Revised Code. The continuing application shall be used to report | 370 |
changes in total income, ownership, occupancy, disability, and | 371 |
other information earlier furnished the auditor relative to the | 372 |
reduction in taxes on the property. The continuing application | 373 |
shall be returned to the auditor not later than the first Monday | 374 |
in June; provided, that if such changes do not affect the status | 375 |
of the homestead exemption or the amount of the reduction to which | 376 |
the owner is entitled under division (A) of section 323.152 of the | 377 |
Revised Code or to which the occupant is entitled under section | 378 |
323.159 of the Revised Code, the application does not need to be | 379 |
returned. | 380 |
(5) Each year during February, the county auditor, except as | 381 |
otherwise provided in this paragraph, shall furnish by ordinary | 382 |
mail an original application to the owner, as of the first day of | 383 |
January of that year, of a homestead or a manufactured or mobile | 384 |
home that transferred during the preceding calendar year and that | 385 |
qualified for and received a reduction in taxes under division (B) | 386 |
of section 323.152 of the Revised Code for the preceding tax year. | 387 |
In order to receive the reduction under that division, the owner | 388 |
shall file the application with the county auditor not later than | 389 |
the first Monday in June. If the application is not timely filed, | 390 |
the auditor shall not grant a reduction in taxes for the homestead | 391 |
for the current year, and shall notify the owner that the | 392 |
reduction in taxes has not been granted, in the same manner | 393 |
prescribed under section 323.154 of the Revised Code for | 394 |
notification of denial of an application. Failure of an owner to | 395 |
receive an application does not excuse the failure of the owner to | 396 |
file an original application. The county auditor is not required | 397 |
to furnish an application under this paragraph for any homestead | 398 |
for which application has previously been made on a form | 399 |
incorporated into any form used by the county auditor to | 400 |
administer the tax law in respect to the conveyance of real | 401 |
property or of used manufactured homes or used mobile homes, and | 402 |
an owner who previously has applied on such a form is not required | 403 |
to return an application furnished under this paragraph. | 404 |
(B) "Permanently and totally disabled" means that a person | 422 |
whoother than a disabled veteran has, on the first day of January | 423 |
of the year of application, including late application, for | 424 |
reduction in the assessable value of a manufactured or mobile | 425 |
home, has some impairment in body or mind that makes the person | 426 |
unable to work at any substantially remunerative employment which | 427 |
the person is reasonably able to perform and which will, with | 428 |
reasonable probability, continue for an indefinite period of at | 429 |
least twelve months without any present indication of recovery | 430 |
therefrom or has been certified as permanently and totally | 431 |
disabled by a state or federal agency having the function of so | 432 |
classifying persons. | 433 |
(B)(2) The manufactured home tax on a manufactured or mobile | 467 |
home that is paid pursuant to division (C) of section 4503.06 of | 468 |
the Revised Code and that is owned and occupied as a home by an | 469 |
individual whose domicile is in this state and to whom this | 470 |
section applies, shall be reduced for any tax year for which an | 471 |
application for such reduction has been approved, provided the | 472 |
individual did not acquire ownership from a person, other than the | 473 |
individual's spouse, related by consanguinity or affinity for the | 474 |
purpose of qualifying for the reduction. An owner includes a | 475 |
settlor of a revocable or irrevocable inter vivos trust holding | 476 |
the title to a manufactured or mobile home occupied by the settlor | 477 |
as of right under the trust. | 478 |
(b)(ii) If the person received, for any homestead, a | 487 |
reduction under division (A) of this section for tax year 2014 or | 488 |
under division (A)(1) of section 323.152 of the Revised Code for | 489 |
tax year 2013 or the person is the surviving spouse of such a | 490 |
person and the surviving spouse is at least fifty-nine years of | 491 |
age on the date the deceased spouse dies, the amount computed | 492 |
under division
(B)(2)(A)(2)(b) of this section. For purposes of | 493 |
divisions
(B)(1)(b)(A)(2)(a)(ii) and (c)(iii) of this section, a | 494 |
person receives a reduction under division (A) of this section or | 495 |
division (A)(1) of section 323.152 of the Revised Code for tax | 496 |
year 2014 or 2013, respectively, if the person files a late | 497 |
application for that respective tax year that is approved by the | 498 |
county auditor under section 4503.066 or 323.153 of the Revised | 499 |
Code. | 500 |
(b)(ii) If the person received, for any homestead, a | 530 |
reduction under division (A) of this section for tax year 2014 or | 531 |
under division (A)(1) of section 323.152 of the Revised Code for | 532 |
tax year 2013 or the person is the surviving spouse of such a | 533 |
person and the surviving spouse is at least fifty-nine years of | 534 |
age on the date the deceased spouse dies, the amount computed | 535 |
under division (B)(4)(A)(2)(d) of this section. For purposes of | 536 |
divisions (B)(3)(b)(A)(2)(c)(ii) and (c)(iii) of this section, a | 537 |
person receives a reduction under division (A) of this section or | 538 |
under division (A)(1) of section 323.152 of the Revised Code for | 539 |
tax year 2014 or 2013, respectively, if the person files a late | 540 |
application for a refund of overpayments for that respective tax | 541 |
year that is approved by the county auditor under section 4503.066 | 542 |
of the Revised Code. | 543 |
(B) The manufactured home tax levied pursuant to division (C) | 585 |
of section 4503.06 of the Revised Code on a manufactured or mobile | 586 |
home that is owned and occupied by a disabled veteran shall be | 587 |
reduced for any tax year for which an application for such | 588 |
reduction has been approved, provided the disabled veteran did not | 589 |
acquire ownership from a person, other than the disabled veteran's | 590 |
spouse, related by consanguinity or affinity for the purpose of | 591 |
qualifying for the reduction. An owner includes an owner within | 592 |
the meaning of division (A)(2) of this section. | 593 |
(2) For manufactured and mobile homes for which the tax | 600 |
imposed by section 4503.06 of the Revised Code is computed under | 601 |
division (D)(1) of that section, the reduction shall equal the | 602 |
product obtained by multiplying fifty thousand dollars of the cost | 603 |
to the owner, or the market value at the time of purchase, | 604 |
whichever is greater, as those terms are used in division (D)(1) | 605 |
of section 4503.06 of the Revised Code, by the amounts described | 606 |
in divisions (A)(2)(d)(ii) to (iv) of this section. | 607 |
Sec. 4503.066. (A)(1) To obtain a tax reduction under | 629 |
section 4503.065 of the Revised Code, the owner of the home shall | 630 |
file an application with the county auditor of the county in which | 631 |
the home is located. An application for reduction in taxes based | 632 |
upon a physical disability shall be accompanied by a certificate | 633 |
signed by a physician, and an application for reduction in taxes | 634 |
based upon a mental disability shall be accompanied by a | 635 |
certificate signed by a physician or psychologist licensed to | 636 |
practice in this state. The certificate shall attest to the fact | 637 |
that the applicant is permanently and totally disabled, shall be | 638 |
in a form that the department of taxation requires, and shall | 639 |
include the definition of totally and permanently disabled as set | 640 |
forth in section 4503.064 of the Revised Code. An application for | 641 |
reduction in taxes based upon a disability certified as permanent | 642 |
and total by a state or federal agency having the function of so | 643 |
classifying persons shall be accompanied by a certificate from | 644 |
that agency.
An application by a disabled veteran for the | 645 |
reduction under division (B) of section 4503.065 of the Revised | 646 |
Code shall be accompanied by a letter or other written | 647 |
confirmation from the United States department of veterans | 648 |
affairs, or its predecessor or successor agency, showing that the | 649 |
veteran qualifies as a disabled veteran. | 650 |
(2) Each application shall constitute a continuing | 651 |
application for a reduction in taxes for each year in which the | 652 |
manufactured or mobile home is occupied by the applicant. Failure | 653 |
to receive a new application or notification under division (B) of | 654 |
this section after an application for reduction has been approved | 655 |
is prima-facie evidence that the original applicant is entitled to | 656 |
the reduction calculated on the basis of the information contained | 657 |
in the original application. The original application and any | 658 |
subsequent application shall be in the form of a signed statement | 659 |
and shall be filed not later than the first Monday in June. The | 660 |
statement shall be on a form, devised and supplied by the tax | 661 |
commissioner, that shall require no more information than is | 662 |
necessary to establish the applicant's eligibility for the | 663 |
reduction in taxes and the amount of the reduction to which the | 664 |
applicant is entitled. The form shall contain a statement that | 665 |
signing such application constitutes a delegation of authority by | 666 |
the applicant to the tax commissioner or the county auditor, | 667 |
individually or in consultation with each other, to examine any | 668 |
tax or financial records that relate to the income of the | 669 |
applicant as stated on the application for the purpose of | 670 |
determining eligibility under, or possible violation of, division | 671 |
(C) or (D) of this section. The form also shall contain a | 672 |
statement that conviction of willfully falsifying information to | 673 |
obtain a reduction in taxes or failing to comply with division (B) | 674 |
of this section shall result in the revocation of the right to the | 675 |
reduction for a period of three years. | 676 |
(3) A late application for a reduction in taxes for the year | 677 |
preceding the year for which an original application is filed may | 678 |
be filed with an original application. If the auditor determines | 679 |
that the information contained in the late application is correct, | 680 |
the auditor shall determine both the amount of the reduction in | 681 |
taxes to which the applicant would have been entitled for the | 682 |
current tax year had the application been timely filed and | 683 |
approved in the preceding year, and the amount the taxes levied | 684 |
under section 4503.06 of the Revised Code for the current year | 685 |
would have been reduced as a result of the reduction. When an | 686 |
applicant is permanently and totally disabled on the first day of | 687 |
January of the year in which the applicant files a late | 688 |
application, the auditor, in making the determination of the | 689 |
amounts of the reduction in taxes under division (A)(3) of this | 690 |
section, is not required to determine that the applicant was | 691 |
permanently and totally disabled on the first day of January of | 692 |
the preceding year. | 693 |
The amount of the reduction in taxes pursuant to a late | 694 |
application shall be treated as an overpayment of taxes by the | 695 |
applicant. The auditor shall credit the amount of the overpayment | 696 |
against the amount of the taxes or penalties then due from the | 697 |
applicant, and, at the next succeeding settlement, the amount of | 698 |
the credit shall be deducted from the amount of any taxes or | 699 |
penalties distributable to the county or any taxing unit in the | 700 |
county that has received the benefit of the taxes or penalties | 701 |
previously overpaid, in proportion to the benefits previously | 702 |
received. If, after the credit has been made, there remains a | 703 |
balance of the overpayment, or if there are no taxes or penalties | 704 |
due from the applicant, the auditor shall refund that balance to | 705 |
the applicant by a warrant drawn on the county treasurer in favor | 706 |
of the applicant. The treasurer shall pay the warrant from the | 707 |
general fund of the county. If there is insufficient money in the | 708 |
general fund to make the payment, the treasurer shall pay the | 709 |
warrant out of any undivided manufactured or mobile home taxes | 710 |
subsequently received by the treasurer for distribution to the | 711 |
county or taxing district in the county that received the benefit | 712 |
of the overpaid taxes, in proportion to the benefits previously | 713 |
received, and the amount paid from the undivided funds shall be | 714 |
deducted from the money otherwise distributable to the county or | 715 |
taxing district in the county at the next or any succeeding | 716 |
distribution. At the next or any succeeding distribution after | 717 |
making the refund, the treasurer shall reimburse the general fund | 718 |
for any payment made from that fund by deducting the amount of | 719 |
that payment from the money distributable to the county or other | 720 |
taxing unit in the county that has received the benefit of the | 721 |
taxes, in proportion to the benefits previously received. On the | 722 |
second Monday in September of each year, the county auditor shall | 723 |
certify the total amount of the reductions in taxes made in the | 724 |
current year under division (A)(3) of this section to the tax | 725 |
commissioner who shall treat that amount as a reduction in taxes | 726 |
for the current tax year and shall make reimbursement to the | 727 |
county of that amount in the manner prescribed in section 4503.068 | 728 |
of the Revised Code, from moneys appropriated for that purpose. | 729 |
During January of each year, the county auditor shall furnish | 734 |
each person whose application for reduction has been approved, by | 735 |
ordinary mail, a form on which to report any changes in total | 736 |
income, ownership, occupancy, disability, and other information | 737 |
earlier furnished the auditor relative to the application. The | 738 |
form shall be completed and returned to the auditor not later than | 739 |
the first Monday in June if the changes would affect the person's | 740 |
eligibility for the reduction. | 741 |